Tax, written like you’re meant to understand it.
Explainers from our tax practice, engineering notes and field notes from filing season. Every article is checked against the Act and dated, so you know which year it’s for.
Every article
Do Port City employees pay income tax in Sri Lanka? (2026 rules)
Who still gets the Port City salary exemption after the 2026 change, what happens if you're paid in rupees, and three worked examples.
How the TaxWise AI answers without making up tax law
Most AI assistants guess. Ours can't. Every number comes from our deterministic tax engine and every rule is cited back to the Inland Revenue Act — here's how the two-source design works.
How do I claim a tax refund from the IRD in Sri Lanka? (Y/A 2025/2026)
Overpaid APIT, AIT or instalments? It's a statutory right, not a favour. The Rs. 180,000 fast-track, the 60% set-off, the 30-month deadline, and the interest the IRD owes when it's slow.
Can the IRD prosecute you for not filing a tax return? (2026)
The IRD can now criminally prosecute non-filers under Act No. 11 of 2026. A written notice, a strict 30-day window, then a fine up to Rs. 400,000 or six months. Who it targets — and who it doesn't.
How are dividends taxed in Sri Lanka? (Y/A 2025/2026)
A resident company withholds 15% on your dividend and that's the whole story — no top-up, no refund, whatever your other income looks like.
How is bank interest taxed in Sri Lanka? (Y/A 2025/2026)
Your bank now deducts 10% on savings and fixed deposit interest, up from 5%. When it's just an advance, when you can stop it, and how to claim it back.
How do I register for a TIN in Sri Lanka? (Y/A 2025/2026)
NIC, email, five steps. How to get your TIN online through RAMIS, when companies must register by, and what to do the moment it arrives.
What is APIT (formerly PAYE) and how does it work? (Y/A 2025/2026)
Your employer deducts it every month before you're paid. How APIT works, why secondary jobs are taxed differently, and what happens when you file your return.
What is the personal relief (tax-free threshold) in Sri Lanka? (Y/A 2025/2026)
The first LKR 1,800,000 of your total annual income is tax-free — how the personal relief works, who qualifies, and what changed from last year.
What changed in Sri Lankan income tax for 2025/2026?
Higher relief, the 12% band gone, doubled WHT on savings interest, and no more SET — every change in Y/A 2025/2026, with worked examples.
How much tax do I pay on my salary in Sri Lanka? (2025/2026)
What actually comes out of your payslip. The APIT tables, the LKR 150,000 monthly threshold, and the tax on common salary levels.
Freelancer and remote worker tax in Sri Lanka (2025/2026)
Upwork, foreign clients, no PAYE safety net. The 15% foreign-service cap, the installment calendar, and the expenses you can claim — in order.
How is foreign income taxed in Sri Lanka? (2025/2026)
Money from abroad, taxed at home. The 15% service cap, the FX conversion rule, and the treaty credit that stops you paying twice.
How to file your income tax return in Sri Lanka (2025/2026)
From getting a TIN to receiving an IRD acknowledgement — the complete, in-order walkthrough for filing your own return online.
How to calculate your income tax in Sri Lanka (2025/2026)
Total income, minus reliefs, through the 2025/2026 brackets, minus credits. The whole method, with a worked example in rupees.
Reading paths
Short routes through what’s already published, in the order we’d read them.
Filing for the first time
From getting a TIN to an IRD acknowledgement, in order.
Where your payslip and bank fit
APIT, the relief, and the tax your bank already took.
Foreign clients and foreign pay
The foreign-service cap, FX rules and the Port City exemption.
One email a fortnight, no filler.
New IRD circulars, deadline reminders, and the one or two articles we think every Sri Lankan filer should read.